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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4,226 Documents
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Pengaruh Risiko Keuangan terhadap Kinerja Keuangan Perbankan (PRIMBANK10) dengan Ukuran Bank sebagai Moderator Angeline Angeline; Ika Nur Azmi; Muhsin Muhsin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12269

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari risiko keuangan terhadap kinerja keuangan dan pengaruh moderasi ukuran bank terhadap hubungan antara risiko keuangan dan kinerja keuangan. Penelitian ini menggunakan risiko operasional, risiko kredit, risiko pasar dan ukuran sebagai variabel independen, Penelitian ini menggunakan data sepuluh perbankan yang terindeks dalam IDX PEFINDO – Prime Bank pada tahun 2023 dengan menggunakan data laporan keuangan periode 2020 – 2023. Metode analisis yang digunakan adalah model regresi data panel dengan software Eviews 12.0. Hasil penelitian menunjukkan bahwa risiko kredit dan risiko pasar tidak berpengaruh terhadap kinerja keuangan. Sedangkan, risiko operasional memiliki pengaruh signifikan negatif terhadap kinerja keuangan. Ukuran bank dapat memoderasi hubungan antara risiko operasional dengan kinerja keuangan, namun tidak dapat memoderasi hubungan antara risiko kredit dan risiko pasar terhadap kinerja keuangan. Penemuan ini mengimplikasikan bahwa perbankan yang terindeks PRIMBANK10 tetap harus berhati – hati terhadap risiko pasar dan risiko kredit karena risiko – risiko tersebut dapat mempengaruhi profitabilitas perbankan di kemudian hari.
ANALISIS PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA STAF PEGAWAI BAZNAS KABUPATEN KARAWANG Palahudin Amarullah Taufik; N.Neni Triana; Thomas Nadeak
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12270

Abstract

Penelitian ini ditujukan guna mengeksplorasi dan mengenali peran manajemen sumber daya manusia di BAZNAS Kabupaten Karawang. Metode yang dipilih ialah penelitian kualitatif dengan pendekatan field research, yang ditujukan guna memperoleh pemahaman mendalam tentang kondisi di lapangan. Pendataan yang terkumpul dianalisis dengan deskriptif untuk menilai dampak peran manajemen sumber daya manusia terhadap peningkatan kinerja staf pegawainya dalam BAZNAS Kabupaten Karawang. Temuan dari penelitian ini menunjukkan yakni peranan manajemen sumber daya manusia sangat mempengaruhi peningkatan kinerjanya bagi staf pegawai. Dengan kata lain, manajemen sumber daya manusia miliki pengaruh besar bagi kinerja pegawai di BAZNAS Kabupaten Karawang. Penulis menyimpulkan bahwa peran manajemen sumber daya manusia memberikan berdampak positif juga signifikan pada kinerja pegawai. Disarankan agar BAZNAS Kabupaten Karawang menambah jumlah staf di bagian sumber daya manusia guna menaikkan tingkat efektivitas penyelesaian pekerjaan.
PENGARUH KEPEMIMPINAN DAN LINGKUNGAN TERHADAP MOTIVASI KINERJA PEGAWAI PADA SATUAN POLISI PAMONG PRAJA PROVINSI JAWA TIMUR Syafril Agoes Soewardi; Purwanto Purwanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12271

Abstract

Penelitian dengan judul Pengaruh Kepemimpinan dan Lingkungan Kerja terhadap Kinerja Pegawai dengan Motivasi sebagai Variabel Intervening Pada Satuan Polisi Pamong Praja Provinsi Jawa Timur. Tujuan penelitian untuk mengetahui Pengaruh Kepemimpinan dan Lingkungan Kerja terhadap Kinerja Pegawai dengan Motivasi sebagai variabel intervening Pada satuan Polisi Pamong Praja Provinsi Jawa Timur secara simultan dan secara parsial. Sampel penelitian ini adalah seluruh pegawai Satuan Polisi Pamong Praja Provinsi Jawa Timur yang berjumlah 125 orang. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasil penelitian yang diperoleh adalah 1). Kepemimpinan berpengaruh langsung terhadap motivasi dengan nilai koefisien jalur 0,208. 2). Kepemimpinan berpengaruh langsung terhadap kinerja dengan nilai koefisien jalur 0,200 . 3). Lingkungan Kerja berpengaruh langsung terhadap motivasi dengan nilai koefisien jalur 0,174. 4). Lingkungan Kerja berpengaruh langsung terhadap kinerja dengan nilai koefisien jalur 0,124. 5). Motivasi berpengaruh langsung terhadap kinerja dengan nilai koefisien jalur 0,328. 6). Kepemimpinan secara tidak langsung berpengaruh signifikan terhadap kinerja melalui Motivasi sebagai variabel intervening, dengan nilai koefisien jalur 0,881. 7). Lingkungan Kerja secara tidak langsung berpengaruh signifikan terhadap kinerja melalui motivasi sebagai variabel intervening, dengan nilai koefisien jalur 0,690.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA KANTOR PUSAT PERUM JASA TIRTA II Megawati Septiyani; Suroso Suroso; Flora Anggela
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12272

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan pada kantor pusat Perum Jasa Tirta II. Populasi penelitian berjumlah 134 sedangkan yang dijadikan sampel sebanyak 100. Pengujian menggunakan analisis jalur, uji t parsial, uji F simultan serta uji koefisien determinasi. Hasil penelitian menjelaskan bahwa hubungan antara motivasi dan disiplin kerja menunjukkan korelasi sebesar 0,347, yang menunjukkan hubungan rendah. Variable motivasi tidak berpengaruh secara parsial terhadap kinerja karyawan, dengan pengujian sebesar 0,153 (15,3%) dan signifikansi 0,137 > 0,05. Variable disiplin kerja berpengaruh secara parsial terhadap kinerja karyawan, dengan pengujian sebesar 0,237 (23,7%) dan signifikansi 0,022 < 0,05. Motivasi dan disiplin kerja secara simultan berpengaruh terhadap kinerja karyawan dengan koefisien determinasi sebesar 0,105 (10,5%) sedangkan sisanya 89,5% dipengaruhi oleh variabel lain yang tidak diteliti.
ANALYSIS OF COMPETITIVENESS OF INDONESIAN PLAITINGS PRODUCTS IN THE INTERNATIONAL MARKET (RCA, EPD, DAN X MODEL POTENTIAL EXPORT PRODUCT ANALYSIS) Muh Nurkhamid
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12274

Abstract

The article entitled Analysis of Competitiveness of Indonesian Plaitings Products in the International Market is written with a descriptive statistical approach and with the Revealed Comparative Advantage (RCA), Export Product Dynamics (EPD) and X-Model Potential Export Product analysis methods. The three methods are used to determine the competitiveness of Indonesian plaitings products compared to major plaitings product exporting countries as well as competitiveness in some of Indonesia's main export destination countries. Data was downloaded from UN Comtrade in the form of the export value of plaitings products in several countries as well as the export value of Indonesian plaitings products in several major export destination countries from 2017 to 2022. The results of data processing show that Indonesia's average RCA value is 3.55, the EPD category is 'rising star', and Indonesia's export potential is 'optimistic'. With these three indicators, Indonesian plaitings products have high competitiveness among competing countries exporting plaitings products in the international market. Furthermore, the competitiveness position of Indonesian plaitings products in export destination countries varies. Indonesian plaitings products have a comparative advantage in several countries with the highest average RCA value in Denmark at 31.23. Indonesian plaitings products are competitive in the USA, Denmark and Japan, with an EPD category of 'rising star'. In USA and Denmark, the export potential of Indonesian plaitings products is 'optimistic', while in Netherland, Germany, and Spain it is 'less potential'.
PENGARUH PEMBIAYAAN KREDIT USAHA RAKYAT TERHADAP PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH DI PT. PEGADAIAN SYARI’AH UNIT KARANG BARU Khilda Amalia
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12275

Abstract

This research aims to find out how the People's Business Credit (KUR) financing process is carried out by PT. Pegadaian Sharia Unit Karang Baru and how much influence People's Business Credit (KUR) financing has on the income of Micro, Small and Medium Enterprises (MSMEs) partially. The type of research used is field research with a quantitative approach. The population used in this research were 229 customers of the PT. Sharia Pegadaian Karang Baru Unit. The sample was selected using the incidental sampling method and calculated using the Slovin formula as many as 70 respondents. The data used in this research is primary data obtained from respondents who filled out the questionnaire. The results of this research show that people's business credit financing obtained a t count value of 15.175 and a t table of 1.66757 with a significant value of 0.000 at a significance level of 0.05. Based on these results it can be seen that t count > t table where 15.175 > 1.66757 and a significant value where 0.000 < 0.05 which means that Ho is rejected and Ha is accepted, so it can be said that the KUR financing variable (X) partially has a positive and significant effect on the income of MSME (Y) customers of PT. Pegadaian Sharia Unit Karang Baru
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN PERBANKAN YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2019-2023) Indri Siti Mulyani; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12280

Abstract

Tujuan penelitian ini adalah melakukan uji emlpiris mlengenai profitabilitas, leverage dan likuiditas. Penelitian ini mlerupakan penelitian kuantitatif dengan mlenggunakan data sekunder yang berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode pengamlatan tahun 2019-2023. Populasi dalaml penelitian adalah seluruh perusahaan perbankan tahun 2019-2023. Pemlilihan samlpel dalaml penelitian ini mlenggunakan mletode purposive samlpling sehingga diperoleh 28 perusahaan dengan 140 data pengamlatan yang dilakukan selamla 4 periode pengamlatan. MLetode analisis data yang digunakan analisis regresi linier berganda. Variabel yang digunakan untuk mlengukur ukuran perusahaan adalah profotabiltas diukur dengan return on equity (ROE), leverage diukur dengan Capital Adequacy Ratio (CAR) dan likuiditas diukur dengan current ratio (CR). Berdasarkan hasil penelitian ini mlenunjukkan bahwa return on equity, dan Capital Adequacy Ratio tidak berpengaruh terhadap nilai perusahaan sedangkan current ratio berpengaruh terhadap nilai perusahaan .
UNLEASHING INNOVATION THROUGH EFFECTIVE TALENT MANAGEMENT: A COMPARATIVE ANALYSIS OF STRATEGIES AND PRACTICES IN DIVERSE INDUSTRIAL Muhamad Rizal Firdaus; Eko Sakapurnama
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12282

Abstract

This research discusses the urgency of talent management in four industrial sectors: technology, health, education, and manufacturing. The main objective is to understand how each sector faces the challenges of attracting, developing and retaining quality talent and the impact on company performance. Qualitative methods were used with in-depth interviews with HR managers and executives in each sector. The research results show that each sector has unique needs and challenges. The technology industry is facing stiff competition for talent with high technical skills and is adopting innovative approaches to recruitment. The health sector emphasizes the importance of scholarships and training programs to overcome the shortage of qualified medical personnel, especially in remote areas. Educational institutions focus on professional development and competitive compensation to attract and retain quality faculty. Meanwhile, the manufacturing sector prioritizes training programs and collaboration with vocational schools to develop technical and managerial skills. Effective talent management strategies have proven important in improving company performance in all sectors studied. This research suggests that companies need to adapt talent management strategies according to their respective industry contexts to maximize organizational competitiveness and success in dynamic global markets.
ANALYSIS OF EXCHANGE RATES AND INTEREST RATES ON INDONESIA'S NON-OIL AND GAS EXPORT VALUE Denny Saputera; Rizal Budi Santoso; Dwi Fauziansyah Moenardy; Rizqi Muttaqin; Rina Ariyanthi Dewi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12283

Abstract

This study evaluates the impact of exchange rates and interest rates on Indonesia's non-oil and gas exports from 2006 to 2022, recognizing the sector's importance in the Indonesian economy. Data reveal a significant increase in non-oil and gas exports from USD 155.9 billion in 2019 to USD 275.9 billion in 2022, driven by strong global demand from major economies such as China, the United States, and India. The analysis indicates that exchange rates have a positive effect on non-oil and gas exports, though the impact is statistically insignificant with a p-value exceeding 0.05. In contrast, interest rates exhibit a significant negative impact on export values, with a p-value of 0.022, suggesting that higher interest rates may reduce export volumes. Assumption testing reveals no issues with multicollinearity, autocorrelation, or heteroscedasticity, ensuring the validity of the results. In conclusion, while exchange rates positively affect exports, the impact is not significant; interest rates, however, have a significant negative effect, indicating the need for lower interest rate policies to support the growth of Indonesia's non-oil and gas exports.
THE EFFECT OF ROA, DER, AND OPM ON STOCK RETURNS OF NON-CYCLICAL CONSUMER COMPANIES Young Pao; Ira Grania Mustika; Syarbini Ikhsan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12284

Abstract

This research aims to find out how significant the influence of Probability through the variables Return on Assets, Operating Profit Margin, and Leverage through the Debt To Equity Ratio variable is on stock returns in non-cyclical consumer sector companies on the Indonesia Stock Exchange (BEI) in 2019-2023. The sample that met the inclusion criteria was 28 companies with a total of 129 data using purposive sampling techniques. This research uses classical assumption tests such as normality, multicollinearity, autocorrelation, and heteroscedasticity. Followed by multiple linear regression tests, coefficient of determination, t and f model tests then hypothesis testing. Data processing uses the SPSS version 27 program. The results of this study show that partially the variables Return on Assets and Debt to Equity Ratio have a significant influence on stock returns but the Operating Profit Margin variable has an insignificant influence on stock returns. This research also reveals that the variables Return on Assets, Operating Profit Margin, and Debt To Equity Ratio have an influence on stock returns simultaneously.

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